Seeks to amend the Place of
Provision of Services Rule, 2012, to prescribe or modify the place of provision
of services for certain specified services.
Notification No. 14/2014 -
Service Tax, [F.No. 334 /15/
2014-TRU], dated 11th July, 2014
G.S.R…..(E).- In exercise of the
powers conferred by sub-section (1) of section 66C and clause (hhh) of
sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the
Central Government hereby makes the following rules to amend the Place of
Provision of Services Rules, 2012, namely:—
(1) (1) These rules may be called the Place of Provision of
Services (Amendment) Rules, 2014.
(2) They shall come into force on the 1st day
of October, 2014.
(1) In the Place of Provision of
Services Rules, 2012,–
(a) in rule 2 for clause (f), the
following clause shall be substituted, namely:-
‘(f) “intermediary”
means a broker, an agent or any other person, by whatever name called, who
arranges or facilitates a provision of a service (hereinafter called the ‗main‘
service) or a supply of goods, between two or more persons, but does not
include a person who provides the main service or supplies the goods on his
account;’;
(b) in rule 4, in clause (a), for
the second proviso, the following proviso shall be substituted, namely:-
“Provided
further that this clause shall not apply in the case of a service provided in
respect of goods that are temporarily imported into India for repairs and are
exported after the repairs without being put to any use in the taxable
territory, other than that which is required for such repair;”;
(c) in rule 9, for clause (d), the
following clause shall be substituted, namely:-
“(d) Service
consisting of hiring of all means of transport other than,-
(i) aircrafts,
and
(ii) vessels
except yachts,
upto a period of
one month.”.
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